DGT Sets 4 Criteria for Taxpayers Targeted for IBK Requests

JAKARTA, DDTCNews — The Directorate General of Taxes (DGT) is authorised to request information and/or evidence or details (informasi dan/atau bukti atau keterangan/IBK in Indonesian) in the context of implementing tax supervision. This topic is among the subjects covered by national media today, Tuesday (28/7/2026).

In general, requests for information and/or evidence or details are made by the DGT to obtain information and/or evidence or details concerning individuals or entities listed on the list of analysis targets, the list of supervision targets and the list of extensification targets.

"The officials ... shall prepare a proposal in the form of a list of individuals or entities ... whose IBK is requested from the financial institution and/or crypto asset reporting framework (CARF) reporting crypto asset service providers (penyedia jasa aset kripto/PJAK in Indonesian)," reads Director General of Taxes Circular Letter Number SE-9/PJ/2026.

The preparation of the proposal of individuals or entities whose information and/or evidence or details will be requested by the DGT is conducted by determining individuals or entities based on specific criteria, namely:

• having a high non-compliance risk based on compliance risk management (CRM);
• constituting taxpayers under the supervision of group taxpayers;
• constituting high wealth individuals, prominent people or other priority categories;
• based on the results of the analysis or other considerations, the IBK concerning the individuals or entities is eligible to be requested.

In addition to information and/or evidence or details concerning the individuals or entities above, information and/or evidence or details may also be requested in respect of parties related to such individuals or entities.

Parties categorised as related parties include, for example, individuals in a family tax unit; management, representatives, shareholders or beneficial owners of a corporate taxpayer or other parties whose information and/or evidence or details are required to support supervision activities in respect of the individual or entity listed on the list of analysis targets or list of supervision targets.

"The request for IBK concerning related parties ... shall be conducted based on the results of the analysis in the implementation of tax intelligence activities indicating that there is a sufficient and relevant connection between the related parties and the individuals or entities ... as well as required to support the intelligence activities concerned," reads SE-9/PJ/2026.

Where a proposed request for IBK is approved, a request for IBK concerning an individual or entity listed on the supervision priority list or extensification priority list shall be made only after a supervision order has been issued.

"The officials shall request IBK from the financial institution and/or CARF Reporting PJAK, insofar as... the proposal has obtained approval ... and the supervision order has been issued for the request for IBK," reads SE-9/PJ/2026.

Where information and/or evidence or details are requested by a primary executive official at the DGT head office responsible for preparing the list of analysis targets and distributing analysis results, the request for information and/or evidence or details must be followed up on with the issuance of an analysis results report.

Where information and/or evidence or details are requested by a Regional DGT Office or a tax office, the request must be followed up on with the issuance of a letter of inquiry (surat permintaan penjelasan atas data dan/atau keterangan/SP2DK in Indonesian) or a notice of examination/supervision results (surat pemberitahuan hasil pengujian/pengawasan/SPHPP in Indonesian).

However, the information and/or evidence or details need not be followed up with an SP2DK or the SPHPP where the taxpayer has been proposed to be subject to an audit or a preliminary audit, where the information and/or evidence or details have been clarified with the taxpayer and the results have been recorded in the BAP2DK and LHP2DK and/or where the tax year for which information and/or evidence or details are requested has been proposed for or is currently subject to an audit or preliminary audit.

Where the information and/or evidence or details received relate to an individual or entity listed in the list of priority supervision targets, the information and/or evidence or details must be used for a comprehensive examination.

In addition to the above topic, there is coverage of the designation of banks as VAT collection agents for cross-border digital transactions. There is also discussion of the replacement of the Governor of Bank Indonesia, the target of the filing of 15.27 million annual tax returns and other matters.

Below is a full review of the tax articles.

Taxpayer Information Requests from Financial Institutions Need Orders

Through SE-9/PJ/2026, the DGT has affirmed that requests for information and/or evidence or particulars from financial institutions must be underpinned by an order.

The relevant order depends on the purpose of the request for information and/or evidence or details. For instance, a request for information and/or evidence or details for the supervision of taxpayers' compliance may be made after a supervision order has been issued.

“Requests for IBK concerning individuals or entities...shall be conducted after the supervision order has been issued,” reads number 6 letter b number (14) of SE-9/PJ/2026. (DDTCNews)

Perry Warjiyo Steps Down as Bank Indonesia Governor

Perry Warjiyo has officially withdrawn from his position as the Governor of Bank Indonesia (BI). The resignation letter was received by President Prabowo Subianto on 25 July 2026.

Minister of State Secretary, Prasetyo Hadi, said that Prabowo had accepted the resignation and conveyed his appreciation for Perry's service during his tenure leading the central bank.

The government will subsequently follow up on Perry's resignation according to the mechanism set out in the BI Law as amended by the Law concerning the Development and Strengthening of the Financial Sector (Pengembangan dan Penguatan Sektor Keuangan/P2SK Law in Indonesian). DDTCNews/Kontan/Bisnis Indonesia)

Banks as VAT Collection Agents for Cross-Border Digital Transactions

Through Minister of Finance Regulation (MoF Reg.) No. 49/2026, the Ministry of Finance (MoF) has elaborated on the mechanism for collecting VAT on cross-border digital transactions (transaksi digital luar negeri/TDLN in Indonesian) through the TDLN tax collection system (tsistem pemungutan pajak/SSP in Indonesian).

This system accommodates VAT collection beyond that already collected by electronic commerce entrepreneurs (pelaku usaha perdagangan melalui sistem elektronik/PMSE in Indonesian) designated as VAT collection agents, such as Netflix and Strava. In practice, VAT collection on cross-border digital transactions will be conducted by issuers designated as other parties, i.e., VAT collection agents.

“In implementing collection of Value Added Tax on Cross-Border Digital Transactions through the SPP-TDLN ..., the SPP-TDLN Operator shall involve the Issuer as the Other Party,” reads Article 3 paragraph (2) of MoF Reg. 49/2026. (DDTCNews)

Target of the Filing of 15.27 Million Annual Tax Returns Pursued

The DGT continues to remind taxpayers to file their 2025 annual tax returns even though the reporting period has ended.

Director of Tax Extension, Service and Public Relations at the DGT, Inge Diana Rismawanti, stated that the authority is still striving to meet the target of receiving 15.27 million annual tax returns for the 2025 tax year by the end of 2026.

"Even though the deadline has elapsed, we continue to remind them in the hope that they will be more punctual [in filing their annual tax returns] next year. So our target of 15.27 million is still being pursued until the end of the year," she claimed. (DDTCNews)

DHE SDA Applied: 4 Nations Receive Special Treatment from Indonesia

Coordinating Minister for Economic Affairs, Airlangga Hartarto, has revealed that 4 of Indonesia's trading partner countries receive special treatment in the implementation of the provisions on natural resource export proceeds (devisa hasil ekspor sumber daya alam/DHE SDA).

The four countries in question are the United States, Australia, China and Canada. According to Airlangga, this special treatment is grounded in bilateral trade agreements concluded between Indonesia and those four countries.

As stipulated under Article 18A of Gov. Reg. 21/2026, there are 3 special provisions implemented within the provisions on DHE SDA to give effect to bilateral trade agreements or other agreements between Indonesia and its trading partner countries. (DDTCNews)

DGT Validates Data Collection Results Using 5 Quality Parameters

Data collected by the Directorate General of Taxes (DGT) through data collection activities (kegiatan pengumpulan data/KPD in Indonesian) will be validated pursuant to the provisions under the Director General of Taxes Circular Letter Number SE-8/PJ/2026.

Data validation is conducted through the validation of material and formal correctness, taking into account 5 quality dimension parameters, namely completeness, validity, timeliness, uniqueness and consistency.

"Data Collection Activities, hereinafter abbreviated to KPD, are activities conducted by DGT employees to collect data and/or information, including the production of information tools, which constitute part of internal data collection through field or non-field activities," reads SE-8/PJ/2026. (DDTCNews)